The relationship between tax authorities, large multinationals and the public Stephen Daly Electrónico
By: Daly, Stephen.
Material type: ArticlePublisher: 2017Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | COMPETENCIA FISCAL NOCIVA | ADMINISTRACION TRIBUTARIA | REINO UNIDO | IRLANDA In: Bulletin for International Taxation v. 71, n. 5, May 2017Summary: In this article, the author explores accusations levelled at the revenue authorities of Ireland and the United Kingdom in response to their treatment of multinationals, analyses the statutory scheme underpinning the powers of those revenue authorities and provides a preliminary proposition as to why subsequent developments have been so distinct.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
IEF | BIT/2017/5-2 (Browse shelf) | Available | BIT/2017/5-2 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author explores accusations levelled at the revenue authorities of Ireland and the United Kingdom in response to their treatment of multinationals, analyses the statutory scheme underpinning the powers of those revenue authorities and provides a preliminary proposition as to why subsequent developments have been so distinct.
There are no comments for this item.